Solution : https://service.sap.com/sap/support/notes/828725 (SAP Service marketplace login required)
Key words : 
flat file upload, terms flat file, flat file load, generally read faster, complex update rules, free dialog processes, 1 processonly data targets, dialog processes, update depends, 1 processonly psa
Related Notes : 
       
| 130253 | General tips on uploading transaction data to BW | 
| 99284 | RFC exception: RESOURCE_FAILURE |